1. Amerika Serikat
· American Institute of Certified Public Accountants
· Financial Accounting Standards Board
· Governmental Accounting Standards Board
· Federal Accounting Standards Advisory Board
· Securities and Exchange Commission
2. Hongkong
. (SFC) Securities and Futures Commission
3. Inggris
· Institute of Chartered Accountants in England & Wales (ICAEW)
· Institute of Chartered Accountants of Scotland (ICAS)
· Association of Chartered Certified Accountants (ACCA)
· Chartered Institute of Management Accountants (CIMA)
· Chartered Institute of Public Finance Accountants (CIPFA)
· Association of International Accountants (AIA), a UK Registered Auditor is being consulted for Standard setting
· Association of Accounting Technicians (AAT)
4. Australia
. The Australian Securities and Investment Commission (ASIC) – mengawasi dan mengatur market conduct dan perlindungan terhadap konsumen
5. Republik Irlandia
· Institute of Chartered Accountants in Ireland
6. Jerman
. Federal Financial Supervisory Authority (FFSA)
7. Indonesia
· Ikatan Akuntan Indonesia
· Institut Akuntan Publik Indonesia
· Badan Pengawas Pasar Modal dan Lembaga Keuangan
· American Institute of Certified Public Accountants
· Financial Accounting Standards Board
· Governmental Accounting Standards Board
· Federal Accounting Standards Advisory Board
· Securities and Exchange Commission
2. Hongkong
. (SFC) Securities and Futures Commission
3. Inggris
· Institute of Chartered Accountants in England & Wales (ICAEW)
· Institute of Chartered Accountants of Scotland (ICAS)
· Association of Chartered Certified Accountants (ACCA)
· Chartered Institute of Management Accountants (CIMA)
· Chartered Institute of Public Finance Accountants (CIPFA)
· Association of International Accountants (AIA), a UK Registered Auditor is being consulted for Standard setting
· Association of Accounting Technicians (AAT)
4. Australia
. The Australian Securities and Investment Commission (ASIC) – mengawasi dan mengatur market conduct dan perlindungan terhadap konsumen
5. Republik Irlandia
· Institute of Chartered Accountants in Ireland
6. Jerman
. Federal Financial Supervisory Authority (FFSA)
7. Indonesia
· Ikatan Akuntan Indonesia
· Institut Akuntan Publik Indonesia
· Badan Pengawas Pasar Modal dan Lembaga Keuangan
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